(A) It shall be the responsibility of the restaurant to maintain books, records, and papers in support of all amount reported on the monthly return. The Tourism Commission and/or city shall be permitted to examine the books, records, and papers of the restaurant upon notification in writing to the restaurant establishment, giving at least three days’ notice of such examination. Upon request, any restaurant subject to paying the tax imposed herein shall provide a copy of such restaurant’s Kentucky sales and use tax return for any period which may be in question. Provided, however, that the restaurant shall not be obligated to provide a sales and use tax return for any period longer than five years prior to the date of the request.
(B) The Tourism Commission will be permitted to examine the books, records and papers of the restaurant upon notification in writing to the restaurant.
(Ord. 2014-002, passed 2-6-2014)